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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 8. EFFECTIVE DATE

Internal Revenue Bulletin 1997-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for bonds issued on or after May 16, 1997. In addition, an issuer may apply this revenue procedure to any bonds issued before May 16, 1997.

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▸Contents — Internal Revenue Bulletin 1997-5
Internal Revenue Bulletin 1997-5

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